Modern features of accounting for borrowing costs

2021 ◽  
pp. 34-41
Author(s):  
E.S. Druzhilovskaya
Keyword(s):  
Method Comparison ◽  
Accounting Standard ◽  
Analogy Method ◽  
Borrowing Costs ◽  
Wide Range ◽  
Analysis And Synthesis ◽  
Federal Standard ◽  
Accounting Rules ◽  
Grouping Method ◽  
Education Process

Accounting for borrowing costs is undoubtedly relevant for many modern organizations. It should be noted that from this year a new federal public finance accounting standard (FAS PF) “Borrowing costs” came into force. This standard establishes updated accounting rules for borrowing costs for state (municipal) budgetary and autonomous institutions (including healthcare institutions). These rules are analyzed in this article. The research methods were analysis and synthesis, grouping method, comparison, analogy method, logical approach, systemic approach. On the basis of the research carried out, the article systematizes the types and definitions of borrowing costs provided for by the above-named federal standard. As a result, the author presents a categorical apparatus in the indicated area. In addition, the article analyzes the most important features of accounting for borrowing costs and provides examples that explain these features. The results of the study can be useful to a wide range of readers interested in the problems of modern accounting, including accounting for borrowing costs of state (municipal) budgetary and autonomous institutions (in particular, healthcare institutions), and can also be applied in the practical work of the accounting departments of these institutions and in higher education process.

Fair value measurement of inventories and property, plant and equipment in the Russian accounting of organizations that are not budgetary sphere organizations: scope and features of formation

2021 ◽  
pp. 6-15
Author(s):  
Emilia Sergeevna Druzhilovskaya
Keyword(s):  
Method Comparison ◽  
Fair Value ◽  
Healthcare Organizations ◽  
Accounting Standard ◽  
Broad Application ◽  
Fair Value Measurement ◽  
Analysis And Synthesis ◽  
Grouping Method ◽  
Value Measurement ◽  
First Time

The Federal Accounting Standard (FAS) 5/2019 “Inventories” provides for a fairly broad application of fair value measurement of the inventories of non-budgetary sphere organizations (including healthcare organizations). An even more active use of fair value is suggested by FAS 6/2020 for the measurement of property, plant and equipment of the aforementioned organizations. The specified value is entered into the domestic accounting of the listed assets for the first time and is unusual for many Russian accountants. All this indicates the relevance of a detailed study of issues related to the fair value measurement of inventories and property, plant and equipment of the aforementioned organizations. In this article, the scope and features of the formation of this measurement are investigated. Other issues related to this measurement will be analyzed by us in the next article. The research methods were analysis and synthesis, grouping method, comparison, analogy method, logical approach, systemic approach. As a result of the research carried out, the article defines the scope of the fair value measurement of inventories and property, plant and equipment in the Russian accounting of organizations that are not budgetary sphere organizations, analyzes the features of the formation of such a measurement of these assets, identifies the most important problematic issues in this area and identifies ways to solve them.

Depreciation of property, plant and equipment in the new Federal Accounting Standard for non-public sector organizations

2021 ◽  
pp. 20-30
Author(s):  
Emilia Sergeevna Druzhilovskaya
Keyword(s):  
Public Sector ◽  
Method Comparison ◽  
Accounting Standards ◽  
Healthcare Organizations ◽  
Accounting Standard ◽  
Public Sector Organizations ◽  
Analysis And Synthesis ◽  
Subsequent Measurement ◽  
Grouping Method ◽  
Method Analysis

The new accounting requirements for property, plant and equipment are undoubtedly relevant for Russian organizations. In previous articles, we analyzed the rules for the initial and subsequent measurement of property, plant and equipment provided for by the new Federal Accounting Standards (FAS) for non-public sector organizations (including healthcare organizations). This article examines the requirements for depreciation of the property, plant and equipment, established by FAS 6/2020 “Property, plant and equipment” and put into effect for mandatory application already from January 1 of the next year. Research methods included such methods as grouping method, comparison, analogy method, analysis and synthesis, systemic and logical approaches. As a result of the research carried out, the article identifies the most important innovations of this FAS in relation to the depreciation of property, plant and equipment of non-public sector organizations, including healthcare organizations in this sector, identifies problematic issues in the above area and substantiates proposals for their solution.

Accounting for impairment of property, plant and equipment of non-public sector organizations

2021 ◽  
pp. 25-37
Author(s):  
Emilia Sergeevna Druzhilovskaya
Keyword(s):  
Public Sector ◽  
Systematic Approach ◽  
Healthcare Organizations ◽  
Accounting Standard ◽  
Analogy Method ◽  
Public Sector Organizations ◽  
Analysis And Synthesis ◽  
The Subject ◽  
Grouping Method ◽  
Method Analysis

The new Federal Accounting Standard (FAS) 6/2020 “Property, Plant and Equipment”, which will come into force in 2022, requires non-public sector organizations (including healthcare organizations in this sector) to take into account the impairment of property, plant and equipment. Such accounting is qualitatively new for these organizations. Consequently, it is very important to conduct a separate research of the rules for determining and recording the impairment of property, plant and equipment of non-public sector organizations. This research is the subject of this article. As research methods, the following were used: grouping method, analysis and synthesis, comparison, analogy method, logical approach, systematic approach. As a result of the research carried out, the article focuses on the fundamental issues of accounting for the impairment of the property, plant and equipment of non-public sector organizations (including healthcare organizations in this sector), identifies the most important problematic issues in this area and presents proposals for their solution.

Valuation techniques and hierarchy of fair value of inventories and property, plant and equipment in the Russian accounting of organizations that are not budgetary sphere organizations

2021 ◽  
pp. 13-25
Author(s):  
Emilia Sergeevna Druzhilovskaya
Keyword(s):  
Research Methods ◽  
Method Comparison ◽  
Accounting Standards ◽  
Fair Value ◽  
Capital Investments ◽  
Healthcare Organizations ◽  
Analogy Method ◽  
Logical Approach ◽  
Grouping Method ◽  
First Time

In the previous article, we analyzed the scope and features of the formation of fair value, which is entered into the Russian accounting of inventories and property, plant and equipment of non-budgetary sphere organizations (including healthcare organizations) thanks to the Federal Accounting Standards (FAS) 5/2019 “Inventories”, 6/2020 “Property, Plant and Equipment”, and 26/2020 “Capital Investments”. This article examines the valuation techniques and hierarchy of fair value of these assets. This study is all the more relevant since the fair value is entered into the Russian accounting of inventories and property, plant and equipment of non-budgetary organizations for the first time and it is still quite unusual for many domestic accountants. Analysis, synthesis, grouping method, comparison, analogy method, logical approach, and systemic approach were used as research methods. As a result of the research carried out, the article analyzes the fundamental issues in the field of valuation techniques and hierarchy of fair value of inventories and property, plant and equipment of non-budgetary sphere organizations (including healthcare organizations), identifies the most important problems in this area and presents recommendations for their solution.

Measurement of payments to personnel in the Russian and International accounting of state institutions

2021 ◽  
pp. 6-13
Author(s):  
Emilia Sergeevna Druzhilovskaya
Keyword(s):  
Health Care ◽  
Public Institutions ◽  
International Accounting ◽  
Accounting Standard ◽  
State Institutions ◽  
Health Care Institutions ◽  
Analysis And Synthesis ◽  
International Regulations ◽  
Grouping Method ◽  
The Russian Federation

Relatively recently, the Ministry of Finance of the Russian Federation approved the Federal Public Finance Accounting Standard “Payments to personnel” (hereinafter — FPFAS PP). This standard contains rules for measurement of payments to personnel of public institutions, including health care institutions. Due to the fact that the FPFAS PP has been applied since this year, it is currently especially important to explore the above rules in detail. At the same time, in view of the fact that when improving the Russian accounting of state institutions, the regulation of International Public Sector Accounting Standards (hereinafter referred to as IPSASB) continues to be taken into account, it is also relevant to analyze the relevant international regulations on the measurement of payments to personnel and determine their relationship with the requirements of the domestic FPFAS PP. This article is devoted to the research of the above issues. During the research, the following methods were used: analysis and synthesis, comparison, grouping method, analogy method, logical approach, and systematic approach. As a result of the research carried out, the article focuses on the fundamental issues of measurement of payments to personnel in the Russian and International accounting of state institutions (including health care institutions), carried out their comparative analysis and identified the possibilities of improving the domestic rules for measurement of payments to personnel.

scholarly journals REVIEW: INTEGRATIVE COORDINATION ABILITIES OF COACHES IN WELLNESS TYPES OF GYMNASTICS

2015 ◽  
Vol 4 (99) ◽  
pp. 2-7
Author(s):  
Olga Aftimichuk
Keyword(s):  
Professional Training ◽  
Theoretical Research ◽  
Professional Activity ◽  
Human Organism ◽  
Wide Range ◽  
Different Types ◽  
Analysis And Synthesis ◽  
And Behavior ◽  
Coordination Development ◽  
Complex Coordination

Background. The coordination development level influences the execution of any human activity, which is very important for the general perception of this activity and behavior in general. It is especially relevant for to coaches in wellness and sports gymnastics. The aim of the present study was the identification of the coordination skills of coaches of different types of gymnastics, which would improve the process of their professional training. Material and Methods. This review presents a synthesis of research conducted by the author. The following methods of theoretical research were used: abstract and axiomatic methods, analysis and synthesis, induction and deduction, idealization, comparison and generalization, and projecting. Results. The coaches’ training in different types of gymnastics includes the development of a wide range of professional skills: the tandem of communicative and motor skills that determine one type of complex coordination. The realization of complex coordination presupposes the participation of sensor systems (analyzer systems), which are visual, auditory, tactile, vestibular, and motor systems. The basic speech component of complex coordination in coaches’ activity/behavior determines his/her communicative orientation in the process of teaching. It is explained by the connection between the cultivation of complex coordination skills with the congenital and genetic, anatomical and physiological particularities of the human organism. We determined the coordination abilities, the formation of which contributes to the development of complex coordination skills. Conclusion. Development of integrative coordination abilities is an important part of professional activity of coaches of gymnastics, which requires such preparation.

scholarly journals Improvement of the Statement of Financial Results as an Information Base for Strategic Decision Making

2021 ◽  
Vol 8 (4) ◽  
pp. 69-79
Author(s):  
T. Yu. Druzhilovskaya ◽  
E. S. Druzhilovskaya
Keyword(s):  
Decision Making ◽  
Financial Statements ◽  
Educational Process ◽  
Strategic Decision ◽  
Educational Institutions ◽  
Strategic Decisions ◽  
Accounting Standard ◽  
State Sector ◽  
Information Base ◽  
Wide Range

The article presents the results of a study of the possibilities to improve approaches to generating a report on financial results as an information base for making strategic decisions. It critically analyses the significance of the changes in this report, stipulated by the draft federal accounting standard for the non-state sector “Financial statements of the organization” (FAS FS), which should come into force from 2021. The authors identify and systematize the main changes planned by the FAS FS draft in report on financial results formation, including not only adjusting certain articles, but also improving the approaches to the presentation of a number of indicators. The importance of each of these changes, their positive and negative significance for the persons making strategic decisions is determined; the main problematic and debatable issues to improve the formation of the report on financial results from the perspective of users of the reporting are identified. An example of the form of the report on financial results is provided, aimed at presenting the reliable and understandable information necessary for decision-making users. The results of the study can be useful to a wide range of readers interested in the problems of forming a report on financial results, and can also be applied in the practical work of the accounting departments of organizations, in the educational process of higher educational institutions and in the creation and improvement of relevant regulatory documents on accounting.

scholarly journals Systemic Puppet Therapy in Rehabilitation Practice

2020 ◽  
Vol 99 (5) ◽  
pp. 88-93
Author(s):  
O.A. Lanberg ◽  
L.G. Khayet ◽  
T.V. Kadinskaya
Keyword(s):  
Research Centre ◽  
Face To Face ◽  
National Medical ◽  
Resource Search ◽  
Wide Range ◽  
Analysis And Synthesis ◽  
Scope Of Application ◽  
Puppet Therapy ◽  
Psychological Assistance ◽  
Intellectual Level

The concept of systemic puppet therapy proposed by the authors is described. Therapeutic work with puppets is a promising method of psychological assistance as part of rehabilitation processes. Its insufficient use is due to its low structurality. The phased application of morphological analysis and synthesis made it possible to streamline the known and develop new effective methods of puppet therapy. The proposed systemic puppet therapy is an ordered polymodal set of static (lining on the table or on the floor of a puppet arranged set) and dynamic (presenting history on behalf of the puppet or staging a performance) methods, individual and group methods, face-to-face and remote forms of work, algorithms for their choice.The size, material and design of puppets, quantitative and qualitative composition of their therapeutic set are justified. Methods of puppet therapy of different degree of structuring and depth of exposure for patients with different level of intelligence are described, including category and scope of application of the technique, instructions to the patient, plan of results discussion,transformation procedure providing therapeutic effect. Implementing a polymodal approach, after working with puppets, patients painted, composed and analysed works of literature andart. The field of puppet therapy intersected with the fields of drama-, mask- and art therapy, body-oriented and verbal therapy, psychodrama and system arrangements. Puppet therapy content included work with feelings and emotions, with the process of communication and social roles, with verbal and non-verbal diagnostics and self-diagnostics, with personal features and a system of relationships,with values and needs, with existential problems of patients. Systemic puppet therapy is applicable to a wide range of nosological categories, therapeutic situations, physical condition, intellectual level, gender and age characteristics of patients.The conditions and examples of application of techniques in the National Medical Research Centre of Rehabilitation and Balneology with the tasks of correcting unproductive attitudes and the system of patient relations, correcting perceptions of oneself; capacity-building and resource search; development of a compliance installation and active participation in rehabilitation are given.

scholarly journals Obituary: Georges Matheron

2000 ◽  
Vol 32 (4) ◽  
pp. 1190-1192
Author(s):  
Dominique Jeulin
Keyword(s):  
Image Analysis ◽  
Image Coding ◽  
Scientific Community ◽  
Random Media ◽  
Applied Mathematics ◽  
Artificial Vision ◽  
Scientific Heritage ◽  
Wide Range ◽  
Analysis And Synthesis ◽  
Major Figure

The scientific community is saddened to learn of the death of Professor Georges Matheron on 7 August 2000. As a major figure in applied mathematics over four decades, he leaves an outstanding scientific heritage, covering a wide range of domains where probabilistic tools and models are implemented. He also trained more than one generation of researchers, engineers and teachers. In the fields of theoretical and applied random media and image analysis his work has inspired many researchers worldwide: mathematicians, statisticians, physicists, experimentalists, earth scientists, mining engineers and also users of image analysis and synthesis in all its applications (materials, biology, artificial vision, CAD, remote sensing, geophysics, biometry, image coding etc.).

Predicting cash flows related to defined benefit plan contributions

2010 ◽  
Vol 9 (4) ◽  
pp. 505-532 ◽  
Author(s):  
THOMAS D. DOWDELL ◽  
BONNIE K. KLAMM ◽  
ROXANNE M. SPINDLE
Keyword(s):  
Cash Flow ◽  
Financial Statements ◽  
Cash Flows ◽  
Pension Plans ◽  
Defined Benefit ◽  
Pension Accounting ◽  
Accounting Standard ◽  
Benefit Plan ◽  
Accounting Rules ◽  
Pension Liabilities

AbstractFuture contributions to defined benefit pension plans are a significant cash flow item that can be difficult to estimate. Funding ratios – pension assets relative to pension liabilities – have long been considered important for estimating cash flows needed for current and future pension contributions (Ballester et al., 1998). However, US GAAP or IFRS funding ratios that companies report in their financial statements may differ from funding ratios used by pension regulators. These regulatory funding ratios may be more useful for predicting future contributions.We investigate whether US regulatory and GAAP funding ratios are different and whether regulatory funding ratios provide useful information for predicting future contributions. For 3,877 firm years from 1995 through 2002, we observe that regulatory and GAAP funding ratios differ by more than 5% for 73% of our sample. We also find that predictions of future contributions are improved by using regulatory funding ratios in addition to GAAP funding ratios. Our results are relevant to accounting standard setters' ongoing review of pension accounting rules.

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